Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.

GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority ver...

Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.

Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.

Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.

Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...

Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.

Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.

Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.

Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.

Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.

Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential p...

Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment...

Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.

Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.

Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.

Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.

Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.

Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...

Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...